2014 (8) TMI 574

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Hon'ble High Court held that detention of machinery is for prohibiting the transfer and disposal otherwise of the said goods and not for stopping production in the factory. The said decision has no relevance to the admissibility of appeal in the context of the proceedings under Section 11 of the Central Excise Act, 1944. Thus, the application for rectification of mistake is completely devoid of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner (Appeals) was set aside. 2. Rectification of Mistake application has been filed by the respondent M/s Dujodwala Products Ltd. (now known as Mangalam Organics Ltd.) on the ground that while passing the impugned order, the Tribunal did not take into account the order of the Hon'ble High Court of Allahabad in the case of Ram Shree Steels (P) Ltd. Vs. Commissioner - 2000 (118) ELT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ise of the said goods and not for stopping production in the factory. The said decision has no relevance to the admissibility of appeal in the context of the proceedings under Section 11 of the Central Excise Act, 1944. Thus, the application for rectification of mistake is completely devoid of merits. Accordingly, we dismiss the same. (Dictated and pronounced in Court) - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X